ACCA《P1专业会计师》基础复习(6)

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    　Chapter 2 Approaches to corporate governance

　　1. Distinguish between public company, private company and NPO

　　<1> Principal stakeholders and accountability

　　a. Public company: Shareholders

　　b. Private company: Shareholders

　　c. NPO: Donors, fund providers, regulators, general public, members

　　<2> Monitor and disclosure

　　a. Public company: F/S

　　b. Private company: F/S

　　c. NPO: F/S, other financial and non-financial measures

　　<3> Structure of board （corporate governance）

　　a. Public company: Executive directors and NEDs, appointment through formal process in line with governance requirements

　　b. Private company: Executive directors, appointment may be the result of shareholding or other recruitment processed.

　　c. NPO: Executive board and stakeholder board, appointments through recruitment or recommendation process

　　<4> Transparency

　　a. Public company: In line with corporate governance requirement

　　b. Private company: Limited disclosure requirement

　　c. NPO: Limited disclosure requirements due to methods of funding, but it must ensure all funds are used appropriately, in accordance with organizations’objective and corporate governance requirement.

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